WAINGANGA CLUB, BALAGHAT Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Bishambhar Dayal, J.

(2.) THIS order will also govern the disposal of misc. Civil cases Nos. 134 and 135 of 1969. These are three connected references under section 44 of the Madhya Pradesh General Sales Tax Act. In all these cases the Board of Revenue by its ultimate order directed a remand of the case to the assessing officer after giving its opinion on questions of law to take fresh proceedings for assessment.

(3.) BEFORE entering upon the merits of these questions which have been referred, a preliminary objection was raised by the State counsel on behalf of the non -applicant that no reference lay against an order which did not "affect the assessee's liability to pay tax." His contention was that in this case since the order merely remands the case for making an assessment, there was no pre -existing liability to pay tax which this order could affect. On the contrary, the contention of Learned Counsel for the assessee is that since the Board of Revenue has expressed the opinion that tax was leviable under the Act, the expression of that opinion affects the assessee's liability to pay tax and consequently a reference is competent.